Claiming your spouse or common-law partner’s unused credits

If your spouse or common-law partner has little or no taxable income and cannot use all the federal tax credits to which he or she is entitled, you can claim the portion of the qualifying credits that your spouse is unable to use. However, you cannot claim these credits if you were separated at the end of the year and for a 90-day period that commenced at any time in the year. The unused credits that can be transferred include the tuition fee and education and textbook tax credits (see topic 87), the pension credit (see topic 90), the disability tax credit (see topic 80) and the age credit (see topic 79).